Factors Affecting the Local Governments Financial Performance

  • Regita Oktaviani Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
  • Satria Yudhia Wijaya Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
  • ermawati . Universitas Pembangunan Nasional Veteran Jakarta, Indonesia https://orcid.org/0000-0002-8612-0585
DOI: https://doi.org/10.22610/jebs.v12i4(J).3063
Keywords: Fiscal balance transfer, Local own-source revenue, Local government size, Capital expenditure, financial performance.

Abstract

This study aims to test and prove the relationship of local government financial performance with fiscal balance transfer, local own-source revenue, local government size, and capital expenditure. The study uses samples from District/City Local Governments in Sulawesi Island for the years 2016-2018. The samples were collected using the census sampling method, for a total of 243 samples in District/City Local Governments in Sulawesi Island. In this analysis, the hypothesis testing is performed using SPSS by the multiple linear regression method. The result of this study shows that fiscal balance transfer has a negative impact on the local government financial performance, local own-source revenue has an impact towards the local government financial performance, local government size does not have an effect towards the local government financial performance, and capital expenditure has an effect towards the local government financial performance. This study is expected to contribute to local governments by providing recommendations to improve the local government financial performance.

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Published
2020-09-01
How to Cite
Oktaviani, R., Wijaya, S. Y., & ., ermawati. (2020). Factors Affecting the Local Governments Financial Performance. Journal of Economics and Behavioral Studies, 12(4(J), 84-89. https://doi.org/10.22610/jebs.v12i4(J).3063
Issue
Vol 12 No 4(J) (2020)
Section
Research Paper

Copyright (c) 2020 Regita Oktaviani, Satria Yudhia Wijaya, ermawati .

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